When Posed with a Particularly Complex Tax Question, a Researcher

question 22

Multiple Choice

When posed with a particularly complex tax question, a researcher with little previous experience with the issue would be best served at the outset by consulting:

• A)the applicable legislative history.
• B)the Treasury Regulations.
• C)the Internal Revenue Code.
• D)a "tax service" (e.g. CCH, RIA).

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Definitions:

Malthusian Trap

A theory suggesting that population growth tends to outpace agricultural production, leading to periodic starvation, poverty, and population decline.

Poor

Describes individuals or groups who lack financial resources or essentials for a minimum standard of living.

Food

Any nutritious substance that people or animals eat or drink or that plants absorb in order to maintain life and growth.

Total Fertility Rate

The average number of children that would be born to a woman over her lifetime, assuming no female mortality at childbearing ages and the age-specific fertility rates of a given year.